(1) There shall be an Intelligence Bureau headed by the Excise Commissioner and consisting of a 2[Joint Commissioner of Excise or a Deputy Commissioner of Excise]2 and such number of Superintendents of Excise (Intelligence Bureau) and Deputy Superintendents of Excise (Intelligence Bureau) as may be appointed by the State Government under sub-section (2) and such other officers as may be appointed by the Excise Commissioner with the prior approval of the State Government.
(2) The State Government may appoint,-
(i) an officer as Superintendent of Excise (Intelligence Bureau) for a district or part of a district or for more than one district;
Excise [1966: KAR. ACT 21 376
(ii) an officer as Deputy Superintendent of Excise (Intelligence Bureau) for a district or part of a district or for more than one district, to exercise the powers relating to detection, investigation and trial of offences under the Act, and to perform such duties and functions of an Excise Officer as the Excise Commissioner may direct subject to such rules as may be prescribed.]1
1. Inserted by Act 1 of 1971 w.e.f. 7-8-1970.
2. Substituted by Act 21 of 1998 w.e.f 28-5-1998.